📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟰𝟴𝗔(𝗱) 𝗢𝗿𝗱𝗲𝗿 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟱𝟭 𝗦𝗮𝗻𝗰𝘁𝗶𝗼𝗻 📢 The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan observed,

"A sanction for passing an order under Section 148A(d) was required to be obtained under clause (ii) of Section 151 as more than three years had elapsed from the end of the relevant assessment year for the proceedings to be adopted under Section 148A and

thereafter under Section 148 of the Act." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Umang Mahendra Shah vs. Union of India & Ors. 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Writ Petition No. 2914 Of 2024

𝗜𝘀𝘀𝘂𝗲: The petitioner challenged the notice issued under Section 148 and the order under Section 148A(d), arguing that the required sanction was not appropriately obtained under Section 151.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The assessee contended that the approval for the order under Section 148A(d) was incorrectly sanctioned under clause (i) of Section 151 instead of clause (ii), which was necessary since more than three years had passed

since the relevant assessment year (2016-17). ⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Bombay High Court ruled that an order passed under Section 148A(d) without the appropriate sanction in terms of Section 151 is illegal.

Consequently, the court quashed both the order and the notice under Section 148, stating that the correct procedural sanction under clause (ii) of Section 151 was required but was not obtained.

📜 This ruling emphasizes the necessity for proper sanctioning procedures in reassessment cases, ensuring that orders under Section 148A(d) are backed by the correct legal approval as stipulated in Section 151. #TaxLaw #arr4nirc #BombayHighCourt #IncomeTax #LegalUpdate